XYZ Company established a petty cash fund in the amount of $800 on December 1. On December 14, the petty cash fund was replenished when there was $32 remaining and there were petty cash receipts for: office supplies, $227; transportation-in on inventory purchased, perpetual system used, $232; and postage, $299. On December 21, the petty cash fund was increased to $900 in total. REQUIRED: Record the above transactions in general journal form. HINT: 3 entries